of human rights and gender equality;333 and the links between domestic resource mobilisation and inequalities,334 corruption and human rights,335 which all require further attention on the part of human rights monitoring bodies. Special procedures and treaty bodies should further clarify the scope and content of the obligation to mobilise resources, as well as the methodology to assess compliance by states and other actors with this obligation. The systematic review of the work of a considerable number of treaty bodies and special procedures (see the annexes for the full list) reveals that, on issues related to resource mobilisation – with some notable exceptions – there is a lack of coordination and little knowledge about how other special procedures mandate-holders or treaty bodies have been advancing the topic. Moreover, sometimes there seems to be a disconnect between the legal frameworks developed when interpreting and clarifying legal standards (eg, in General Comments by treaty bodies and thematic reports by special procedures), and their work monitoring specific states (eg, in Concluding Observations by treaty bodies and country missions of special procedures). • When addressing issues of resource mobilisation, special procedures and treaty bodies should ensure greater coordination among themselves, as well as the consistency and complementarity of their analyses. • They should consistently apply the legal developments related to resource mobilisations when reviewing states’ reports or undertaking country missions. As recognised by a group of special procedures, to be able to better address issues of resource mobilisation, human rights monitoring bodies ‘need to be well equipped for this challenge’.336 This raises several critical issues ranging from the mandate-holders’ professional backgrounds (predominantly legal and not economic), to the expertise and support the OHCHR provides. Some special procedures have already noted that the OHCHR should consider incorporating more professionals with backgrounds in development, economic, fiscal, financial regulation, trade and investment policy.337 Addressing issues of resource mobilisation requires breaking down professional silos and adopting an interdisciplinary approach. For example, more collaborative work between 333 See, eg, Aoife Nolan, Rory O’Connell and Colin Harvey (eds), Human Rights and Public Finance: Budgets and the Promotion of Economic and Social Rights (Hart Publishing 2013). 334 See, eg, Annette Alstadsæter (Norwegian University of Life Sciences) Niels Johannesen (University of Copenhagen) Gabriel Zucman (UC Berkeley and NBER) Tax Evasion and Inequality, 28 May 2017. 335 See Lucy Koechlin and Magdalena Sepúlveda, ‘Corruption and Human Rights. Exploring the Connection’, in Robert Rotberg (ed), Corruption, Global Security, and World Order (Brookings Institution Press 2009); Martine Broersma and Hans Nelen (eds), Corruption & Human Rights: Interdisciplinary Perspectives (Intersentia Uitgevers NV 2010); and Anne Peters, ‘Corruption and Human Rights’, Basel Institute on Governance, Working Paper No 20 (Basel September 2015). 336 ‘Human rights, SDGs and resource mobilisation: Better understanding and coordination are needed’, outcome of the Expert seminar organised by the Geneva Academy, IBAHRI and Friedrich-Ebert-Stiftung (FES) on 11 June 2016 on ‘Human Rights and Sustainable Development Goals’. 337 ‘Human rights, SDGs and resource mobilisation: Better understanding and coordination are needed’, outcome of the Expert seminar organised by the Geneva Academy, IBAHRI and Friedrich-Ebert-Stiftung (FES) on 11 June 2016 on ‘Human Rights and Sustainable Development Goals’. December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 85

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